a) Accepting access rights
The sworn auditor has to enter the e-Business Register Portal and select “Submission of annual report” and then “Assigning sworn auditor” from the sub-menu. The sworn auditor will see the list of all companies that have given them access rights for submitting the sworn auditor's report.
The sworn auditor can accept the right by clicking on “Accept” or reject it by clicking on “Reject”.
The sworn auditor can view the reports only when they have been granted access rights and they have accepted them and the person entering data or a member of the management board has already started preparing the report.
b. Adding sworn auditor’s report
The sworn auditor has got two options for adding an auditor’s report, depending on how the management board signs the annual report
If the report has been digitally signed, the sworn auditor has to add their report in the environment. If the report has been signed on a printed format and added to the portal as a PDF file, the file to be uploaded might include the signed sworn auditor’s report.
The auditor can read the report in the view of the reports to be audited by clicking on the “View” link. It is possible to read both incomplete reports as well as those sent for auditing.
The sworn auditor can add its report, if the report is digitally signed by board members and it has been sent for auditing. This means that the status of the report in the view of reports to be audited is “Waiting for auditing”.
In order to add the sworn auditor’s report, you must click on “View” at the end of the row. After that the page of adding sworn auditor’s report will open, where you can select the type of opinion and click on “Add sworn auditor’s report”.
The auditor will see the sworn auditor's report form, where they can enter the report text. The auditors can also use a pre-filled form for adding their reports by clicking on “Load defaults”.
After completing the report form, you must save it and then click on “Back to auditing view”. In the auditing view the sworn auditor can see the data entered in the form. If you want to make changes, click on “Change sworn auditor’s report”. In order to confirm the report, you have to click on “Confirm the sworn auditor’s report” at the bottom of the page and after that it is possible to sign the report digitally by clicking on “Sign the report digitally” at the bottom of the page. The sworn auditor’s report can be signed in the reporting environment only by a sworn auditor who has the right to represent the company of auditors.
When the sworn auditor(s) have signed the report digitally, the status of the report in the view of reports to be audited will change to “Audited” and a member of the management board can proceed with submitting the report.
The sworn auditor can withdraw the report after signing it digitally, provided that the annual report has not been submitted to the Register as yet. In order to do that, the sworn auditor has to cancel their report. After that the status of the report will change to “Sworn auditor's report withdrawn”.